Is e-invoicing mandatory for all businesses in Saudi Arabia?
B2B: Yes - All VAT-registered businesses must issue e-invoices for B2B transactions.
B2G: Yes - E-invoicing is mandatory for sales to government entities.
B2C: Yes - Must issue Simplified Invoices, which must be reported to ZATCA within 24 hours.
Who is the governing entity overseeing e-invoicing in Saudi Arabia?
The Zakat, Tax and Customs Authority (ZATCA) governs e-invoicing through the Fatoora platform.
ZATCA manages:
- Clearance API (for B2B/B2G transactions).
- Reporting API (for B2C transactions).
- Cryptographic Certificate (CSID) issuance and signing.
Is there a phased implementation? What are the key deadlines?
- Phase 1 (4 December 2021): E-invoice generation (must issue XML/PDF hybrid invoices).
- Phase 2 (From 1 January 2023 (rolling waves based on taxpayer size): E-invoice integration with ZATCA (clearance/reporting via API).
Is there a national e-invoicing platform in Saudi Arabia?
Yes - Saudi Arabia uses Fatoora, operated by ZATCA, for:
- Invoice clearance (real-time) for B2B/B2G.
- Invoice reporting (within 24h) for B2C.
- QR code verification, signature validation, and audit traceability.
Do businesses need to register for e-invoicing compliance in Saudi Arabia?
Yes, the business must:
- Register their Electronic Generation Solution (EGS) via the ZATCA Fatoora portal.
- Generate an OTP, then provide it to ecosio to:
- Request a Cryptographic Stamp Identifier (CSID)
- Activate signing and submission via APIs
How does e-invoicing work in Saudi Arabia?
Supplier prepares invoice in UBL 2.1 XML (optional: PDF-A/3 hybrid).
Invoice is:
Digitally signed using a CSID (Phase 2).
Submitted to ZATCA
If B2B/B2G → via Clearance API (must be approved before issuing)
If B2C → via Reporting API (within 24h of issuance)
ZATCA returns:
UUID,
Cryptographic QR code,
Validation timestamp.
Final invoice is shared with buyer (PDF or XML).
Invoice is retained for 6 years.
Is Peppol required or available for Saudi Arabia?
No - Peppol is not used or supported under the Saudi framework. All integrations must go through ZATCA’s APIs.
What are the approved e-invoicing formats in Saudi Arabia?
UBL 2.1
PDF/A-3 (Hybrid)
What is the process for foreign suppliers or self-billing in Saudi Arabia?
Foreign suppliers are not subject to ZATCA directly, but:
If they do not issue ZATCA-compliant invoices, the Saudi buyer must self-bill.
Self-billed invoices:
Must use UBL format
Must be signed by the buyer’s CSID
Must be cleared or reported depending on the invoice type
Does Saudi Arabia require real-time reporting of invoices?
Yes:
Standard invoices (B2B/B2G) → Real-time clearance required.
Simplified invoices (B2C) → Must be reported within 24 hours.
No invoice is considered legally valid until cleared or reported.
Do non-resident companies need to comply with ZATCA?
No: Non-resident foreign suppliers are not directly subject to ZATCA.
However, buyers in Saudi Arabia must issue self-billed invoices in these cases to ensure compliance.
What are the e-invoicing requirements for cross-border transactions?
Export invoices Requirement: Must be cleared via ZATCA like any B2B invoice.
Import invoices Requirement: If the foreign supplier does not issue a compliant invoice → self-billed invoice required from Saudi buyer.
Is an electronic signature required?
Yes - in Phase 2, all invoices must be signed using:
A Cryptographic Stamp Identifier (CSID) issued by ZATCA,
A XAdES-based digital signature,
The Stamp Secret to authenticate each signed invoice.
How should invoices be archived?
Invoices must be:
Stored for 6 years.
Tamper-proof and digitally accessible.
Available in UBL 2.1 XML or PDF/A-3 with embedded XML.
Preserved with full audit trail (UUID, signature, QR, timestamp).
Can e-invoices be stored outside Saudi Arabia?
Yes - data localization is not mandatory, provided that:
Invoices are accessible at all times for audits.
QR, signature, and hash chain are preserved.
Storage solution ensures integrity and readability.
Where can I find official e-invoicing guidelines for Saudi Arabia?
How can ecosio help my business comply with e-invoicing in Saudi Arabia?
ecosio provides a turnkey integration that ensures full compliance with ZATCA’s Fatoora framework:
Automated invoice submission via Clearance/Reporting APIs
Real-time ERP integration (SAP, Oracle, Dynamics, etc.)
Invoice rendering as XML or PDF Hybrid (with QR, UUID, CSID)
Monitor interface showing status, errors, UUIDs, and timestamps
Inbound validation of received invoices (QR, hash, signature)
What best practices does ecosio support for ZATCA compliance?
Pre-submission validation to reduce rejections.
Intelligent format mapping (ERP → UBL XML).
Secure storage of invoice artefacts (UUID, QR, hash, signature).
Self-billing workflows for import scenarios.
Automatic archive & audit trail.
How does ecosio help future-proof ZATCA compliance?
Automatic updates for ZATCA rule changes
Adaptability to future use cases i.e. summary invoices
Scalable infrastructure for high-volume document exchange
Dedicated support for onboarding, mapping, testing & credential handling
